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90th General Assembly · Iowa Funnel one-pager · Monday, November 9, 2026

HF 2679: Providing a deduction from the individual and corporate income taxes for the amount of certain income derived from indigent representation by an eligible law firm, and including retroactive applicability provisions

Died when the session ended · The 2024 session adjourned on April 19, 2024, the General Assembly’s last regular session. Bills that didn’t pass both chambers died.

What it does

This bill provides a deduction from the individual income or corporate income tax for the amount of certain income derived from indigent representation by an eligible law firm. The bill defines “eligible law firm” to mean a law firm in this state that has two or more attorneys that practice law in the law firm for at least half of each tax year during which the law firm is engaged in an eligible case.10 (appointment of counsel by court). The bill defines “eligible attorney” to mean an attorney who is appointed to an eligible case and who, at the time of such appointment, has been licensed to practice law for fewer than five years.

Sponsors

Ways and Means committee

Cost

Less revenue: up to $2.9M

The proposed deductions from the individual income tax in HF 2679 are projected to decrease net individual income tax liability and State General Fund revenue by the following amounts: • FY 2025 = $1.5 million • FY 2026 = $2.9 million • FY 2027 = $2.5 million …

Senate subcommittee · named April 9, 2024

  • Sen. Mike Bousselot (R) · mike.bousselot@legis.iowa.gov
  • Sen. Pam Jochum (D)
  • Sen. Carrie Koelker (R) · carrie.koelker@legis.iowa.gov

Lobbying · 3 for, 0 against

For: Iowa Association for Justice; Iowa Judicial Branch - Supreme Court; Iowa State Bar Association

In plain words

  1. April 1, 2024Filed in the House
  2. April 3, 2024Cost estimate (fiscal note) posted
  3. April 4, 2024Passed the House, 95–0
  4. April 5, 2024Cost estimate (fiscal note) posted
  5. April 8, 2024Arrived in the Senate
  6. April 9, 2024Senate subcommittee named: Bousselot, Jochum and Koelker
  7. April 16, 2024Subcommittee recommended passing it

From public records at legis.iowa.gov, compiled by Iowa Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Monday, November 9, 2026. https://iowafunnel.com/bills/90/HF2679